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2020 ] IN RE : GITWAKO FARMS (INDIA) PRIVATE LIMITED 313
made to such dissimilar provisions, a reference to the Central GST Act, 2017,
would also mean a reference to the same provisions under Rajasthan GST Act,
2017.
2. The present appeal has been filed under Section 100 of the Central
GST Act, 2017 (hereinafter also referred to as ‘CGST Act’) read with Section 100 of
the Rajasthan GST Act, 2017 (hereinafter also referred to as ‘RGST Act’) by Gitwako
Farms (India) Private Limited, Alwar, Rajasthan (hereinafter also referred to as ‘the
Appellant’) against the Advance Ruling No. RAJ/AAR/2019-20/4, dated 22-4-
2019 [2019 (24) G.S.T.L. 791 (A.A.R. - GST)].
Condonation of delay :
3. The first issue relates to the delayed filing of appeal under Section
100(2) of the CGST Act. The said Advance Ruling dated 22-4-2019 was received
by the appellant on 26-4-2019. Thus, the prescribed time limit of 30 days from the
receipt of the Advance Ruling ended on 26-5-2019. However, the appeal has been
submitted by the appellant electronically on GST portal on 12-6-2019 with a de-
lay of 17 days. The appeal has been submitted physically also before this forum
on 17-6-2019. As per the proviso to the Section 100(2) of CGST Act, 2017, the Ap-
pellate Authority has the discretion to extend the appeal filing time by further 30
days if satisfied with the reasons for the delayed filing of appeal.
3.1 The appellant has attributed the delay in filing of appeal, to the time
taken by the Accounts Department of Army in clarifying the issue of levy of GST
on chilled/frozen meat products supplied to the Indian Army, with reference to
the Notification No. 2/2017-C.T. (Rate), dated 28-6-2017.
3.2 The appellant has requested to condone the delay as the circum-
stances were beyond its control and to accept the appeal.
3.3 Considering the circumstances stated by the appellant, we condone
the delay in filing the appeal and admit it for final disposal, on merits.
Brief facts of the case :
4.1 Gitwako Farms (India) Private Limited (hereinafter referred to as
‘Appellant’) is a private limited company incorporated under the provisions of
Companies Act, 1956 and is holder of GST Registration Number
08AAACG1096K1ZH for the State of Rajasthan.
4.2 The appellant is engaged in supplying frozen chicken to the Indian
Armed and Paramilitary forces against the tender issued by the Indian Army. It
is also having multiple production facilities across India. The instant appeal is in
respect of the appellant company’s processing facilities at Alwar, Rajasthan.
4.3 The work order awarded by the Indian Army to the appellant is for
supply of a specified amount of weight of chicken dressed chilled/frozen over a
specified period of time. As process of its supply, the bird is slaughtered and its
carcass is processed, sealed and delivered in its natural shape. The processed
carcasses are of different weights and sizes and vary from one animal to another.
Each dressed chicken (broiler) carcass subsequent to chilling and before freezing
is individually packed in a primary package colourless LDPE bag and then it is
put in a secondary package (HDPE Bag). On HDPE bags, contents (including
product name, Firm’s name and brand, net weight (if required), batch num-
ber/lot number and instructions for consumptions and preservation of such
chicken) are printed. The package is specifically mentioned for Defence Person-

GST LAW TIMES  16th April 2020  219